structure of the international financial reporting standards foundation
Tài liệu Guide to International Financial Reporting Standards doc
... accounting standards, the following websites include information about the development of IFRS, the convergence efforts between the FASB and the IASB, and the acceptance of IFRS around the world. ... on the IASB.) In 2001, the IASB promulgated the first iteration of IFRS, offering the possibility of a single set of high-quality accounting standards that could be used by all nations. The ... evaluated prior to the potential adoption of IFRS in the U.S. These include the following:ãIASBsFunding,StafngandGovernance The success of IFRS as a high-quality set of global accounting standards...
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Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt
... disclosure on the face of the financial statements indicates the amount of net income attributed to shareholders (of the parent company) and the amount attributed to minority interest (of the subsidiary). ... None of the above i Preface The purpose of these materials is to allow the intermediate accounting student and their faculty members to get started incorporating the International Financial ... the growing need to develop a set of common financial standards to address the global nature of corporate financing. In 2000, the IASC received support from the International Organization of...
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International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc
... supporting the goal of a single set of high-quality, global accounting standards to be used in the financial reporting of public companies throughout the world. The Financial Accounting Standards ... IFRS The growing acceptance of International Financial Reporting Standards (IFRS) as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The ... formed in 1973. The IASB’s mandate is to develop International Financial Reporting Standards (IFRS).2002: The IASB and the Financial Accounting Standards Board (FASB) issue the Norwalk Agreement,...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 1 doc
... observers on the SIC. STRUCTURE OF THE IASB The IASC Foundation is an independent organization with the Trustees and the IASB, as well as the SAC and the SIC. Of the 19 Trustees, there are 6from ... regime. The standards offered significant flexibility, which eased the process of adoption. The other benefit was they carried none of the possiblepolitical connotations from adopting the standards of ... Impetus for Global Standards 10 The International Accounting Standards Committee 11CHAPTER 3 The International Accounting Standards Board 15Formation of the IASB 15 Structure of the IASB 17Funding...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 2 doc
... and for the development of Statements of Accounting Concepts. Previously, the AASB worked jointly with the account-ing profession and used the services of the staff of the AARF. In 1999, the Corporate ... Page 37 the auspices of the Institute of Chartered Accountants of New Zealand. The FRSB has made a commitment to the policy of international harmonization of New Zealand financial reporting standards. CANADA The ... permutations of these options that can be pursued by the AcSB in the short term. In the long run, however, only one of the threecourses of action is feasible. This has implications for the status of the...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 3 ppt
... Characteristics of Financial Statementsã The Elements of Financial Statementsã Recognition of the Elements of Financial Statementsã Measurement of the Elements of Financial Statementsã Concepts of Capital ... “Framework” contains are the ac-cruals basis of accounting and the going concern concept. STRUCTURE OF THE FRAMEWORK The main headings of the Framework are as follows:ã The Objective of Financial Statementsã ... beincurred in making the sale. At the year-end, the value of the inventory is$6,250; that is, the selling price of $6,500 less the selling costs of $250. The write-down of inventory of $1,750 (cost...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 4 pot
... at the lower of the fair value of the lease and the present value of the minimum lease payments.Finance lease payments should be apportioned between the finance chargeand the reduction of the ... leases. In the case of the for-mer, the entity must defer and amortize the excess of the sales’ proceeds over the carrying amount for the period of the lease. With an operating lease, thereare ... for the benefit of employees of the entity, or of any of its related parties.MAIN DISCLOSURESã The name of its parent and, if different, the ultimate controlling party,irrespective of whether...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 5 pot
... remove the majority of the board of directorsã To cast the majority of votesFrom the acquirers perspective, the costs of the business combination are the sum of: ã The fair values, at the date of ... by the acquireras an asset from the acquisition date and is initially measured as the ex-cess of the cost of the business combination over the acquirer’s share of the net fair values of the ... arises where the cost of an acquisition is less than the share of identifiable net assets acquired. The standard considers suchan amount as a result of an error either in the measurement of the ac-quiree’s...
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Technical Committee of the International Organization of Securities Commissions : Principles for financial market infrastructures ppt
... management form the core of the standards for financial risk management and financial resources. These principles contain extensive cross references because of the interaction among the four standards. ... expected to be, part of the body of international standards and codes recognised by the Financial Stability Board (formerly called the Financial Stability Forum) and international financial institutions. ... management. These lessons, along with the experience of implementing the existing international standards, led the Committee on Payment and Settlement Systems (CPSS) and the Technical Committee of the...
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Governance and organizational structure of the inter-agency secretariat to the United Nations International Strategy for Disaster Risk Reduction (ISDR) pot
... The Office shall, in accordance with the relevant provisions of the Financial Regulations and Rules of the United Nations examine, review and appraise the use of financial resources of the ... component B of the humanitarian affairs programme of work, better reflecting the relationship of this work to the other components of the programme. OIOS is also of the view that the ISDR secretariat ... recommending the inclusion of a reference to the work of the United Nations in disaster risk reduction within the sustainable development programme of the United Nations. 17. The Management of the...
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2010 Annual Financial Audit and Audit of Internal Structure of the Long Island Regional Planning Council pdf
... Presiding Officer of the Legislature, or their designees, Commissioners of Health, Commission of Public Works in each County, the Director of the Planning Department in Suffolk, the Executive ... of the contract or any of the rights and obligations thereunder without the prior written approval of the LIRPC. 11. Negotiated Changes: In the event that negotiated changes occur after the ... based upon offers received without discussion of such offers with the Proposers. Each offer, therefore, should be submitted in the most favorable terms that the Proposers can offer the LIRPC...
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